W.T.AS. NOS. 72/KB AND 73/KB OF 2003, DECIDED ON 4TH DECEMBER, 2003. versus W.T.AS. NOS. 72/KB AND 73/KB OF 2003, DECIDED ON 4TH DECEMBER, 2003.
Comparison of Section 31B & 14 of the Income Tax Ordinance (XXXI of 1979), Section 88 and 54 of the Additional Taxes section of section 31B of the Wealth Tax Act 1963 and section 88 of the Income Tax Ordinance 1979 shows that section 88 of the Income Tax Ordinance 1979 No tax has been paid under section 454 of the Income Tax Ordinance, 1979, or only taxable tax has not been paid under Section 31B of the Income Tax Ordinance, Section 314 Wealth Tax Act, 1979. If the tax payable under section 14A is less than 80% tax as a result of assessment under section 16 of the Wealth Tax Act, 1963, additional tax will be levied at the rate of 15%.
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